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Fax as a Means of Transmission in Proceedings Before the Fiscal Courts
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Access to the fiscal courts is subject to formal requirements that must be strictly observed, especially when filing an action. In its order of 20/10/2023, the Fiscal Court of Düsseldorf (ref. 14 K 125/23 E) emphasized that filing an action by a tax advisor via fax may be inadmissible. Decisive in this respect are the statutory requirements for using electronic means of transmission for certain professional groups.
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Decision of the Fiscal Court of Düsseldorf of 20/10/2023
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Starting point of the proceedings
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According to the published decision, an action had been received by the fiscal court that had been transmitted by a tax advisor by fax. The court had to examine whether this form of submission satisfies the procedural formal requirements and thus constitutes a valid bringing of the action.
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Key consideration: formal requirements for “professional filers”
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The fiscal court relied on the provisions that provide for mandatory electronic communication for so-called professional participants in proceedings. Under the legislative concept, certain groups of persons are no longer to submit pleadings at will, but in principle electronically. The use of fax does not meet these requirements where there is an obligation to transmit electronically.
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Significance of the obligation to transmit electronically
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Obligation to use an approved electronic means of transmission
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The decision makes clear that where an obligation to use applies, a document is not deemed to have been validly filed merely because it is complete in content and reaches the court. Rather, what matters is whether the pleading is transmitted in the prescribed form, for example via an approved secure means of transmission or as an electronic document in accordance with the applicable technical and formal requirements.
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Legal consequences of non-compliance with the form
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If the action is not brought in the required form, this can lead to the bringing of the action being ineffective. As a consequence, deadlines may expire unused if there is no submission that complies with the required form. In this context, the Fiscal Court of Düsseldorf emphasized that compliance with the formal requirements is not to be treated as a mere formality, but as a condition for the effectiveness of the procedural declaration.
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Classification and note on the source
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The above content is based on reporting on the order of the Fiscal Court of Düsseldorf of 20/10/2023 (ref. 14 K 125/23 E), published at: https://urteile.news/FinG-Duesseldorf_14-K-12523-E_Klageerhebung-per-Fax-durch-Steuerberater-unzulaessig~N33369. To the extent that proceedings on the merits may not have been concluded with final legal effect, it must be taken into account that a final legal assessment depends on the circumstances of the individual case and the respective procedural stage.
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Procedural formal requirements as part of procedural legal certainty
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The decision underscores that the ongoing digitalization of the judiciary goes hand in hand with binding communication standards. Especially in proceedings before the fiscal courts, formal requirements can determine the admissibility of a legal remedy. Secure access to the court is thus determined not only by substance, but also technically and procedurally.
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Transition: classification in forensic practice
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For companies, investors, and high-net-worth private individuals, substantial legal consequences may arise in connection with deadlines, form, and the effective submission of pleadings in tax and procedural law. Anyone seeking structured support in the context of court disputes can find further information on support by MTR Legal in the area of Litigation.
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